Abstract
This article examines liability provisions in the budgetary sphere using the example of two EAEU member states - the Russian Federation and the Republic of Kazakhstan. The authors conduct a comparative legal analysis of liability provisions for violations in the budgetary sphere in both countries, covering Articles 285.1 and 285.2 of the Criminal Code of the Russian Federation, Article 15.14 of the Code of Administrative Offenses of the Russian Federation, and Article 234-1 of the Code of Administrative Offenses of the Republic of Kazakhstan. Particular attention is paid to analyzing the dispositions of these provisions and identifying criteria for distinguishing criminal offenses from administrative offenses. The study reveals differences in approaches to the criminalization of budget offenses, the combination of criminal and administrative measures, and analyzes trends toward decriminalization of economic offenses in the Republic of Kazakhstan. It has been established that the relevant acts are criminalized only in Russian criminal law, with criminal liability measures combined with administrative and budgetary liability measures. The authors argue that the absence of criminal offenses similar to those in Russia in Kazakhstan’s legislation is compensated for by a well-developed system of financial monitoring and budget enforcement. The article emphasizes that harmonizing the conceptual framework and approaches to classifying damages from the misappropriation of budget funds at all levels is a necessary condition for ensuring transparency in the allocation of public resources.